2023 (7) TMI 1377

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....For the Respondent : Mr Sunil Agarwal, Sr Standing Counsel. [Physical Hearing/Hybrid Hearing (as per request)] RAJIV SHAKDHER, J. (ORAL): 1. Issue notice. 1.1 Mr Sunil Agarwal, learned senior standing counsel accepts notice on behalf of the respondent/revenue. 2. In view of the directions that we intend to pass, Mr Agarwal says, that no counter-affidavit is required to be filed, and he will r....

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[email protected]". 7. Consequently, the submission is that the petitioner had no opportunity to respond to the SCN, and therefore seek a personal hearing in the matter. 8. Mr Sunil Agarwal, learned senior standing counsel, who appears on behalf of the respondent/revenue, says that on merits, there is a lot to be said, though that stage will arise, once a response is filed. 9. In view of the abo....